Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Walters on 13 July 2016.
Read the full decision in Vehicle Control Services Limited v The Commissioners for HM Revenue and Customs:  UKUT 0316 (TCC).
Value add tax – input tax – supplies purchased for the purposes of both generating
revenue from activities outside the scope of VAT and making taxable supplies –
entitlement of taxpayer to deduct – whether revenue based apportionment justified
21 February 2017
Release date: 13 July 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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